Related Commentary  Related HMRC Manuals

521A(1)  This Chapter contains rules for Part 5 (and the other provisions of the Corporation Tax Acts) to apply in some cases as if at some times in the accounting period of a company (“A”) which holds shares of a certain kind in another company (“B”) the shares were rights under a creditor relationship of A.

521A(2)  See, in particular–

(a)section 521B (application of Part 5 to some shares as rights under creditor relationship), and

(b)section 521C (which describes the shares to which the rules apply).

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